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This page gives information about land tax and deceased estate transfers.

Quick links:

• Guide to Legislation: Land Tax - Land Held on Trust

Land tax and deceased estates

When a landowner passes away, there are land tax implications for the property they owned. The way the land is taxed depends on:

• who owned the land
• whether any exemptions from land tax were in place
• how the land is held after the owner’s death - whether it is managed by an estate, or transferred to an individual or a trust.

The land will either be taxed at the general land tax rates or the trust land tax rates. Additionally, eligibility for a principal place of residence exemption may also change, depending on who occupies the property and how the ownership is structured.

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Giving notice that a landowner has passed away

To ensure that the land is accurately assessed for land tax, it is important to notify Land Services SA and RevenueSA when a landowner has passed away, regardless of whether they fully or partly owned a portion of land, or the land was held on trust.

Land Services SA

• If one or all of the owners of a property die, you need to notify Land Services SA. Land Services SA can assist with changing the name or names registered on the Certificate of Title.
• Land Services SA will also advise RevenueSA of any changes to the ownership details. These updates will be reflected in future land tax and emergency services levy assessments.

RevenueSA

• You must also notify RevenueSA when a landowner passes away to ensure that land tax and emergency services levy assessments reflect the correct ownership and eligibility status for any exemptions that may be in place.
• Some exemptions, such as the principal place of residence exemption, may apply to deceased estates under specific conditions, including where the executor resides at the property immediately after the owner's death.

How to notify RevenueSA:

• Use the Lodge a Land Tax Query form.
• Under My enquiry is about..., select: Your Land Tax Assessment Notice.
• Select: A land owner on the Land Tax Assessment is deceased and complete the form.

You will need:

• The residential address
• The assessment number 
• Other supporting documentation, such as a copy of the deceased person’s Will and Grant of Probate, or Letters of Administration where a person passes away without a Will.

Your update will be reflected in future land tax and emergency services levy assessments.

Updating Mailing Details

You can request to remove the name of a deceased owner from the mailing details of your land tax and emergency services levy assessments.
This change will not affect the ownership details recorded on the Certificate of Title.

Find out more about updating your billing details.

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Administering a deceased estate

When someone passes away, their estate is administered by a legal personal representative, who may be:

• an executor, if the person died with a valid Will
• an administrator, if the person died intestate (without a Will) or without a valid Will.

Executors and administrators are responsible for managing the estate, including distributing assets to the nominated beneficiaries or trustees in accordance with the Will, or to the legal heirs if there is no Will.

To formally administer the estate, you must demonstrate that you have the authority by obtaining either:

• a grant of probate (for executors), or
• a grant of letters of administration (for administrators).

These grants are issued by the Supreme Court of South Australia.

• Visit the Courts Administration Authority to find out more about applying for a grant of probate or letters of administration.

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Stages of estate administration for land tax

1 - Prior to probate

For the financial years following the date of death but before grant of probate (or letters of administration) is issued, RevenueSA will not make any changes to the ownership of the land held by the deceased.

During this period of time, any land that was previously exempt because it was the principal place of residence of the deceased person may lose its exemption.

2 - Administration period

From the date probate (or letters of administration) is granted, a legal and administrative process begins where the land is held by either the executor or administrator on behalf of the estate. During this period, executors and administrators are considered to be the owners of the land for land tax purposes, and the property is taxed as an administration trust (an excluded trust) at the general land tax rates for up to 3 financial years following the date of death.

This arrangement continues until whichever of the following occurs first:

1. the completion of administration of the deceased estate,
2. the third anniversary of the death of the deceased person, or
3. a further period approved by the Commissioner of State Taxation.

Important:  You must notify the Commissioner of State Taxation within one month after probate has been granted, or letters of administration have been issued, in relation to the deceased estate.

Extension of administration period

If the estate cannot be finalised by the third anniversary of the death due to extenuating circumstances, a written request may be submitted to the Commissioner of State Taxation to extend the administration trust period. To apply for an extension please email your request to RevenueSAAssessment@sa.gov.au stating the reason for the extension.

Any such request must clearly state the reasons for the duration of the estate's administration, including any delays, and provide an expected completion date.

If there is no extension to the administration period

At the end of the administration period, if the estate has not yet been finalised and an extension has not been granted, land that remains held on behalf of the deceased's estate is assessed for land tax as either a fixed trust or a discretionary trust, depending on the terms of the Will, at the trust land tax rates.

During this period:

• Where the executor or administrator chooses to lodge a beneficiary nomination for a fixed trust, the land will instead be assessed at the general land tax rates. This is no longer possible for discretionary trusts.

3 - Completion of administration

For land tax purposes, the administration of an estate is considered complete when the executor or administrator has dealt with the land in accordance with the wishes of the deceased. This may include transferring the land to beneficiaries or trustees of a trust established under the Will or to the legal heirs where there is no Will.

In some cases, the Will may direct the executor to establish a trust and hold certain assets on its behalf. Where the executor is also the trustee of the trust, or the sole beneficiary of the estate, the legal ownership of the land may not require a change on the Certificate of Title - meaning no transfer document is required. However, even if the legal ownership remains unchanged, the executor or new owner must notify RevenueSA of the change in ownership structure (for example from estate to trust or beneficiary) within one month of the change occurring.

If you are uncertain whether administration of the estate is complete for land tax purposes, please contact RevenueSA or seek legal advice.

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Principal place of residence exemption

A property that was the principal place of residence of a deceased owner may be eligible for a land tax exemption for the financial year in which the person passed away. This generally applies if the deceased was residing in the property at midnight on 30 June of that year.

After that financial year, the exemption may no longer apply, and land tax may be assessed depending on the circumstances of the estate and its occupancy.

Beneficiaries or heirs

• Beneficiaries that are named in a Will and legal heirs (where there is no Will) are not considered to be owners of the land until the land is distributed from the estate into their names.  Accordingly, beneficiaries cannot apply for a principal place of residence exemption until they are registered as the owner of the property on the Certificate of Title.
• Once the land is transferred to them, and they reside in it as their principal place of residence and meet all other criteria, the land may be eligible for the exemption.

Executors or administrators

• During the period they are the legal owner of the land, if an executor or administrator resides upon the land as their principal place of residence and meet all other criteria, the land may be eligible for the exemption.
• Once the ownership of the land has been transferred in accordance with the wishes of the deceased, the land may no longer be eligible for the exemption.

Life interests

• Where a deceased person's Will grants someone a life interest in a property, and that person lives there as their principal place of residence, RevenueSA may consider them as having an equitable interest in the land and recognise them as a landowner for land tax purposes instead of the executor.
• The property may then qualify for a principal place of residence exemption if all other criteria are met.

Find out more about the principal place of residence exemption.

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